The 27-year-old has been the subject of intense transfer interest this summer, with Paris Saint-Germain and Monaco both also monitoring his situation at St James' Park.
David Moyes wants to strengthen his midfield ranks at Old Trafford, and has identified Cabaye as the box-to-box enforcer to make a significant impact at Manchester United next season.
The France international joined Newcastle from Lille in a £4.5million deal in 2011, and has gone on to score 10 goals in the Premier League over the past two seasons.
Magpies boss Alan Pardew will be determined to keep Cabaye on Tyneside, but the club stands to more than treble their return on a player that seems to have become disillusioned with life in the north east.
A return to Ligue 1 has also been mooted, with PSG and Monaco both flexing their financial muscle already this transfer window, but those close to Cabaye have hinted that the player would prefer a fresh challenge in England.
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